Filiz ASLAN ÇETİN
Seyhan ÖZTÜRK

Institutions or individuals who try to survive and survive in a global competitive environment are often faced with various problems brought about by this environment. In general, it is defined as competition that individuals or institutions working in the same field are competing in achieving the same goals, such as being the strongest and most successful. Therefore, while there is a race of knowledge and competence in the right competition; There may be situations that are intentionally created in unfair competition and incompatible with professional ethics. When these concepts are evaluated for the accounting profession, where ethics has a very important place, considering the profession as a race to raise the identity of the profession in normal competitive environments, a situation that adds value to the profession occurs. However, unfair competition between professional accountants and employees includes behaviors contrary to professional ethics, unfair earnings and sharing without producing; It causes financial and moral damage to professional accountants and employees. In this study conducted within the framework of the importance of the subject, the aim is; to ensure that the factors that may cause unfair competition are examined and evaluated in terms of professional accountants and employees. In this context, the concepts of competition and unfair competition are handled theoretically in detail and examined in terms of professional accountants and employees. Subsequently, an application study was carried out with professional accountants and employees operating in Kars, Ardahan and Iğdır provinces, and the results were presented.

Keywords: Competition, Unfair Competition, Professional Accountants and Employees, Professional Ethics, Turkey Unfair Competitive Struggle Committee